21 世紀是一個快速變遷的世紀，任何重要的典範均極易在3 至5 年間產生轉移，因此傳統線性思考或技術層面的管理理論已無法充分迎合企業求生存的需求，職是之故，近年來，歐美的管理思潮逐漸趨向強調哲學領導的重要性（汪德範，2002）。「價值領導」即為其代表之一，該理論假設「以強烈內化價值觀為基礎的動機，要比以工具性地計算預期報酬，或基於威脅和逃避責罰的動機來得堅定、普遍和持久。」（陳儀蓉，2006）。有鑑於此波管理思潮發展趨勢，行政院於民國93 年2 月核定「創新、進取、專業」為公務人員的核心價值，即是希望型塑各機關具有能夠執行批判性思考、創新性突破與不斷改進的創新思維；充滿活力與執行力的進取精神；重視專業意識與績效導向的專業態度之優良行政文化，以建立公務人員正向、積極的人生觀與工作價值，達成提升公共服務品質與效能的最終目的。

The 21st century is so rapidly changing that any important models quickly fall out of favor every three to five years. Therefore, traditional line thinking and technological management theory do not conform to the needs of companies looking to survive. The new management thinking tends to emphasize the importance of philosophical leadership. Value-based leadership is one standard theory, which presumes that motivation based on internal values is more steady, general and enduring than theories based on technological management which highlights expected rewards, threats and evading punishment. Due to the new managerial trends, in February 2004 the Executive Yuan decided that innovation, enterprise and professionalism should be the core values of public officers. It hopes to develop an organizational culture full of critical thinking, creativity and continued improvement. These strategies will help the organizations have vitality and action. This should help public officers demonstrate professionalism and improved performance. Promoting these core values will allow public officers to have a positive, active life and work value to achieve the goal of promoting quality and efficiency in public service.